In short: as the lessor we take care of the acquisition costs and you can use the investment item unrestrictedly. When the lease is over, the item goes back to the lessor and can be purchased by you or a third person at a residual value. The advantage: as lessee you can adapt flexibly to the technological change without having to risk any expensive acquisition costs. Furthermore, in the best case you generate the necessary earnings to cover the leasing rate with the leasing item over the entire period.